{
  "url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/regulation-17",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/regulation-17.json",
  "legislation": "wsi/2018/101",
  "legislation_title": "The Landfill Disposals Tax (Administration) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Customer insolvency",
  "text": "(1) A customer becomes insolvent for the purposes of regulation 14 if—\n(a) a company voluntary arrangement takes effect in relation to the customer under Part 1 of the Insolvency Act 1986;\n(b) an administration order (within the meaning of Schedule B1 to that Act) is made, or a receiver or manager, or an administrative receiver, is appointed in relation to the customer;\n(c) a creditors’ voluntary winding up (within the meaning of Part 4 of that Act), or a winding up by the court under Chapter 6 of Part 4 of that Act, is commenced in relation to the customer;\n(d) a debt relief order is made in relation to the customer under Part 7A of that Act;\n(e) an individual voluntary arrangement takes effect in relation to the customer under Part 8 of that Act;\n(f) a bankruptcy order (within the meaning of Part 9 of that Act) is made in relation to the customer;\n(g) any corresponding event occurs that has effect under or as a result of the law of Scotland or Northern Ireland or a country or territory outside the United Kingdom.\n(2) In this Part, references to an insolvency event are references to an event described in paragraph (1)(a) to (g).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c.45."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/101/regulation/17",
    "retrieved_at": "2026-10-28T23:24:15.017039+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}